California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 4 > Article 1 – License for Supplier
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 4 > Article 1 - License for Supplier
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19